Edward Walker, Ph.D.

Edward Walker, Ph.D., is a Texan who is proud to have adopted Oklahoma as his home. His original career aspiration was to be a physician. Circumstances led him to get a psychology degree and then an accounting degree, but his true passion remained in the academic environment. With strong persuasion from many professors, he  pursued a Ph.D. in accounting. Before joining the UCO faculty in 2008, Walker taught in Texas and Louisiana and worked in public accounting and private industry.

Accounting 3213--Intermediate Accounting I

Accounting 3233--Intermediate Accounting II

Accounting 3413--Cost Accounting

Accounting 4421--CPA Review

Education

PhD, University of Houston, 1996

Major: Accounting

Supporting Areas of Emphasis: Psychology

Dissertation Title: An Empirical Analysis of Factors Contributing to the Implementation of an Activity Based Costing System

MBA, University of Houston, 1987

Major: Business

BBA, Texas State University, 1981

Major: Accounting

Supporting Area of Emphasis: Marketing

BA, Texas State University, 1979

Major: Psychology

Supporting Area of Emphasis: Sociology

Licensures and Certifications

Certified Fraud Examiner, Association of Certified Fraud Examiners (2016-present).

Certified Internal Auditor, Institute of Internal Auditors (2015-present).

Certified Management Accountant, Institute of Management Accountants (2012-present).

Certified Public Accountant, State of Oklahoma (2008-present)

Certified Public Accountant, State of Texas (1984-present)

Professor, Department of Accounting, University of Central Oklahoma, 2017 - Present.

Associate Professor, Department of Accounting, University of Central Oklahoma, 2013 - 2017.

Assistant Professor, Department of Accounting, University of Central Oklahoma, 2008 - 2013.

Assistant Professor, Department of Accounting, Finance, and Economics, McNeese State University, 2002 - 2008.

Assistant Professor, Department of Accounting and Business Law, University of Texas-Rio Grande Valley, 1997 - 2001.

Teaching Fellow, University of Houston, 1988 - 1996.

Best Manuscript Award--American Accounting Association--Teaching Learning and Curriculum Section, Southwest Region, 2018

Outstanding Educator Award--University, Oklahoma Society of Certified Public Accountants, 2017.

Nominee--Outstanding Educator Award, Oklahoma Society of Certified Public Accountants, 2016

Nominee--Accounting Department, Vanderford Teaching Award, 2012

Teaching Excellence Award, University of Central Oklahoma College of Business, 2012

Teaching Excellence Award, University of Central Oklahoma Department of Accounting, 2012

Exemplary Service Award, University of Central Oklahoma, Department of Accounting, 2012

From the time I began my career as an educator, I have believed that the interaction between a professor and students should be characterized by enthusiasm, encouragement, organization, empathy, and effective communication. Such an environment can create a strong synergy.        

If students perceive that I am excited about what I am teaching, then they in turn will be excited about learning. Throughout the semester, I tell my students that every new concept that they learn in their courses is building block toward success in their chosen careers. Even a topic that seems mundane can be become interesting and significant if it is perceived as part of a bigger picture. As I convey my excitement to students, I also convey my interest in their success and encourage them to always strive to be the very best they can be. In the courses that I teach, it is very easy for students to fall behind and lose sight of their goals. I strive to remind them that getting sidetracked is a normal part of life; staying that way is counter-productive.

A large factor in keeping students motivated is to present information in an organized manner that will keep them motivated but not overwhelm them. To achieve this goal, I cover individual components of larger problems thoroughly then show them how these components fit together to make a complete picture. This approach is helpful when a student is having difficulties, because he or she can look at specific steps to determine where confusion is occurring and solve a problem more quickly.

Because I believe that students are more inspired to learn if they perceive that a professor is empathetic, I strive to show a genuine interest in how well they are learning the course material. I treat each student with the same professionalism and respect that a CPA would treat a client and work with him or her to maximize the learning process. 

Closely related to the elements listed above is the need for effective communication between my students and me. I emphasize that asking questions is not only desirable but necessary for optimal learning to occur.  In an ideal environment, students learn from each other’s questions and the professor’s responses. Additionally, a professor can learn more about a topic and how to effectively convey information about it in the future. Such synergy makes the classroom a dynamic and exciting place to be.

Published Intellectual Contributions

Refereed Journal Articles

Gray, C. A., Walker, E. R., Terrell, K. P. (2016). A Case Study on the Effects of Program Accounting: Boeing vs. Airbus. CPA Journal, LXXXVI, no. 11(November 2016), 42-47. www.cpaj.com

Walker, E., Terrell, K., Terrell, R. (2015). Why Not Lean Accounting? CPA Focus, 15(6), 10-11.

Walker, E., Sheets, M. (2013). Bringing Relevance to the Accounting Information Systems Course. CPA Focus/Oklahoma Society of CPAs, 13(6), 8-9. mypubsonline.com/display_article.php?id=1397688

Walker, E., Hora, B., Terrell, K. (2012). Streamlining the Master Budget with MS-Excel. Mustang Journal of Accounting and Finance, 2(2012), 75-88.

Walker, E., Terrell, K., Hora, B. (2012). Tracing the Numbers: Using MS-Excel  Auditing Tools in the Master Budget. CPA Focus, 12(4), 14-15. mypubsonline.com/publication/?i=95862

Walker, E., Hora, B. (2010). Broncho Paint Company: Using An Interactive Spreadsheet to Teach Master Budgeting. Central Business Review.

Walker, E., Sheets, M. (2009). A Practical Guide for Implementing an  Accounting Information System. Cooperative Accountant, 62(4), 60-70.

Walker, E., Swindle, C. B. (2007). Creating Trust between a Cooperative and Its Accountant. Cooperative Accountant(Spring), 72-79.

Swindle, C. B., Walker, E. (2005). Building a Trusting CPA/Client Relationship. Today's CPA(March), 34-37.

Presentations Given

Walker, E. (Presenter & Author), Hora, B. (Presenter & Author), Zhang, Y. (Author Only), AAA Annual Meeting, "Effectiveness of Cost Accounting Education," American Accounting Association, DC. (August 2018).

Walker, E., Zhang, Y., Annual Meeting, "The Effects on Internal Control Weakness on Corporate Debt Structure," American Accounting Association, Washington, DC. (August 8, 2018).

Walker, E. (Presenter & Author), Swanson, Z. (Presenter & Author), Annual Meeting, "Using the CPA Examination Blueprints to Enhance Learning Objectives for Accounting Courses," American Accounting Association, Washington, DC. (August 8, 2018).

Walker, E. R. (Presenter & Author), Oklahoma City Institute of Management Accountant luncheon., "The Structure of the CSCA Examination," Institute of Management Accountants, Oklahoma City, OK. (May 15, 2018).

Walker, E. (Presenter & Author), Annual Educators' Conference, "The Future of the CPA Examination," Oklahoma Society of Certified Public Accountants, Oklahoma City, OK. (April 7, 2018).

Walker, E. (Author Only), Cao, T. (Presenter & Author), National Council for Undergraduate Research Annual Meeting, "An Analysis of Topical Coverage in Cost Accounting Courses," National Council for Undergraduate Research Annual Meeting, Edmond, OK. (April 5, 2018).

Walker, E. (Presenter & Author), Hora, B. (Author Only), Zhang, Y. (Author Only), Southwest Regional Meeting, "The Effectiveness of Accounting Education," American Accounting Association, Albuquerque, NM. (March 8, 2018).

Walker, E., Zhang, Y., Hora, B., Annual Meeting-American Accounting Association, "The Future of Cost Accounting Education," American Accounting Association, San Diego, California. (August 5, 2017).

Walker, E. R. (Presenter & Author), Zhang, Y. (Presenter & Author), Oklahoma City Institute of Management Accountant luncheon., "The Future of Cost Accounting Education," Institute of Management Accountants, Oklahoma City, OK. (May 16, 2017).

Walker, E., Mainord, B. P. (Presenter & Author), Wojan, D. C. (Presenter & Author), National Council for Undergraduate Research Annual Meeting, "The Future of Cost Accounting Education," National Council for Undergraduate Research Annual Meeting, Memphis, Tennessee. (April 6, 2017).

Swanson, Z. (Presenter & Author), Walker, E. (Author Only), OSCPA Annual Educators Conference, "Developing and Publishing Cases," Oklahoma Society of Certified Public Accountants, Oklahoma City, OK. (April 1, 2017).

Walker, E. (Presenter & Author), Zhang, Y. (Presenter & Author), OSCPA Annual Educators Conference, "The Future of Cost Accounting Education," Oklahoma Society of Certified Public Accountants, Oklahoma City, OK. (April 1, 2017).

Walker, E., Hora, B., AAA Southwest Regional Meeting, "Tax Planning to Preserve the Premium Tax Credit," American Accounting Association, Oklahoma City, OK. (March 11, 2016).

Walker, E., Miller, L., AAA Southwest Regional Meeting, "The Future of Cost  and Managerial Accounting Education: A Panel Discussion," American Accounting Association, Oklahoma City, OK. (March 11, 2016).

Walker, E., Terrell, K., AAA Southwest Regional Meeting, "The Future of Cost Accounting Education," American Accounting Association, Oklahoma City, OK. (March 11, 2016).

Walker, E. (Presenter & Author), IMA Workshop, "The Future of Cost Accounting Education," Institute of Management Accountants--Oklahoma City Chapter, Oklahoma City, Oklahoma. (September 25, 2015).

Gray, C. (Presenter & Author), Walker, E. (Author Only), AAA Southwest Regional Meeting, "A Case Study on the Effects of Program Accounting," American Accounting Association, Houston, Texas. (March 12, 2015).

Hora, B. (Presenter & Author), Walker, E. (Presenter & Author), AAA Southwest Regional Meeting, "I Do, I Do, I Don't.," AAA, Houston, Texas. (March 12, 2015).

Hora, B. (Presenter & Author), Walker, E. (Author Only), AAA Annual Meeting, "I Do, I Do, I Don't.," AAA, Atlanta, GA. (August 5, 2014).

Gray, C. (Presenter & Author), Walker, E. (Author Only), Annual Meeting--American Accounting Association, "A Case Study on the Effects of Program Accounting," American Accounting Association, Atlanta, GA. (August 3, 2014).

Walker, E., Terrell, K., Terrell, R., American Accounting Association Southwest Regional Meeting, "Bridging the Gap Between Theory and Practice: How to Make the AIS Course Relevant?," American Accounting Association, Dallas, TX. (March 13, 2014).

Walker, E. (Presenter & Author), Terrell, K., Terrell, R., AAA Southwest Regional Meeting, "A Comparison of the Ease of Ratio Analysis for Financial Statements Between the Present Format and the Proposed New Format," American Accounting Association, Albuquerque, NM. (March 14, 2013).

Walker, E. (Presenter & Author), Hora, B., AAA Southwest Regional Meeting, "Danforth Dye Corporation: Teaching the Master Budget with an Interactive Spreadsheet," American Accounting Association, Albuquerque, NM. (March 14, 2013).

Walker, E. (Presenter & Author), Hora, B., AAA Southwest Regional Meeting, "Static vs. Algorithmic Homework Problems: Which one is More Effective?," American Accounting Association, Albuquerque, NM. (March 14, 2013).

Walker, E. (Presenter & Author), Hora, B., AAA  Annual Meeting, "Danforth Dye Corporation: Teaching the Master Budget with an Interactive Spreadsheet," American Accounting Association, Washington DC. (August 8, 2012).

Walker, E. (Presenter & Author), Terrell, K., Terrell, R., AAA Annual Meeting, "A Comparison of the Ease of Ratio Analysis for Financial Statements Between the Present Format and the Proposed New Format," American Accounting Association, Washington, DC. (August 7, 2012).

Walker, E. (Presenter & Author), Hora, B., AAA Annual Meeting, "Static vs. Algorithmic Homework Problems: Which one is More Effective?," American Accounting Association, Washington, DC. (August 6, 2012).

Walker, E. (Presenter & Author), Terrell, K. (Author Only), Terrell, R. (Author Only), AAA Southwest Regional Meeting, "A Comparison of the Transparency of Articulation and Checks and Balances among Financial Statements between the Present Format and the Proposed New Format," American Accounting Association, New Orleans, LA. (March 2012).

Walker, E. (Presenter & Author), Hora, B. (Presenter & Author), Terrell, K. (Presenter & Author), AAA Southwest Regional Meeting, "An Enhanced Method for Student Mastery between," American Accounting Association, New Orleans, LA. (March 2012).

Walker, E. (Presenter & Author), Terrell, K. (Author Only), Terrell, R. (Author Only), AAA Annual Meeting, "A Comparison of the Transparency of Articulation and Checks and Balances among Financial Statements between the Present Format and the Proposed New Format," American Accounting Association, Denver, CO. (August 2011).

Walker, E. (Presenter & Author), Hora, B. (Author Only), Terrell, K. (Author Only), AAA Annual Meeting, "An Enhanced Method for Student Mastery between," American Accounting Association, Denver, CO. (August 2011).

Walker, E. (Presenter & Author), Hora, B. (Presenter & Author), AAA Annual Meeting, "Bringing the Master Budget to Life With Spreadsheets," American Accounting Association, Denver. (August 6, 2011).

Sheets, M. (Presenter & Author), Walker, E. (Presenter & Author), Conference on Teaching & Learning in Accounting - AAA, "Bridging the gap between manual and computerized accounting systems," American Accounting Association, Denver, CO. (August 6, 2011).

Sheets, M. (Presenter & Author), Walker, E., Conference on Teaching & Learning in Accounting - AAA, "Improving mastery of accounting systems with technology," American Accounting Association, Denver, CO. (August 6, 2011).

Sheets, M. (Presenter & Author), Walker, E. (Presenter & Author), Oklahoma Research Day, "Poster:  Manual vs. automated techniques:  Teaching the linkage to accounting principles students," Lawton, Ok. (November 12, 2010).

Walker, E. (Presenter & Author), AAA Annual Meeting, "An Enhanced Method of Teaching Job Order Costing Using QuickBooks," American Accounting Association, San Francisco, CA. (August 3, 2010).

Walker, E. (Presenter & Author), Hora, B. (Presenter & Author), Teal, M. (Author Only), AAA--Western Conference, "An Enhanced Method for Teaching Accounting Students How to Prepare a Master Budget," American Accounting Association, Portland, OR. (May 2, 2010).

Walker, E. (Presenter & Author), Sheets, M. (Author Only), Western Conference, "Teaching the Linkage between Accounting Software and Database Management Systems," American Accounting Association, Portland, OR. (May 2, 2010).

Sheets, M. (Presenter & Author), Walker, E. (Author Only), North American Accounting Society, "Manual vs. Automated Accounting Techniques:  Teaching the Linkage to Accounting Principles Students," MBAA International Conference, Chicago, IL. (March 26, 2010).

Walker, E. (Presenter & Author), Hora, B. (Author Only), Southwest Business Symposium, "Broncho Paint Company: Using an Interactive Spreadsheet to Teach Master Budgeting," University of Central Oklahoma, Edmond, Oklahoma. (March 25, 2010).

Walker, E. (Presenter & Author), Hora, B. (Presenter & Author), American Accounting Association--Southwest Regional Meeting, "Broncho Paint Company: Using an Interactive Spreadsheet to Teach Master Budgeting," American Accounting Association, Dallas, Texas. (March 5, 2010).

Walker, E., Hora, B., Oklahoma Research Day, 2009, "Poster:  An Enhanced Method For Teaching Students How to Prepare a Master Budget," Council on Research for Regional Universities, Broken Arrow, OK. (November 6, 2009).

Walker, E., Sheets, M., Oklahoma Research Day, 2009, "Poster:  Teaching the Linkage between Accounting Software and Database Management Systems," Council on Research for Regional Universities, Broken Arrow, OK. (November 6, 2009).

Walker, E. (Presenter & Author), Hora, B. (Presenter & Author), Teal, M. (Author Only), AAA Annual Meeting, "An Enhanced Method for Teaching Accounting Students How to Prepare a Master Budget," American Accounting Association, New York City, NY. (August 2009).

Walker, E. (Presenter & Author), Hora, B. (Presenter & Author), Teal, M. (Author Only), AAA Annual Meeting, "An Enhanced Method for Teaching Accounting Students How to Prepare a Master Budget," American Accounting Association, New York City, NY. (August 2, 2009).

Walker, E. (Presenter & Author), Sheets, M. (Author Only), AAA Annual Meeting, "Teaching the Linkage Between Accounting Software and Database Management Systems," American Accounting Association, New York City, NY. (August 2, 2009).

Walker, E. (Presenter & Author), Sheets, M. (Presenter & Author), Southwest Business Symposium, "An Integrated Approach to Teaching Accounting Information Systems," University of Central Oklahoma, Edmond, OK. (March 26, 2009).

Walker, E. (Presenter & Author), Sheets, M. (Presenter & Author), American Accounting Assocation--Southwest Regional Meeting, "High Note Music: An Integrated Approach to Teaching AIS," American Accounting Association, Oklahoma City, OK. (February 26, 2009).

Walker, E., Sheets, M., Oklahoma Research Day, 2008, "Poster:  High Note Music Company: An Integrated Approach to AIS," Council on Research for Regional Universities, Broken Arrow, OK. (November 14, 2008).

Contracts, Grants and Sponsored Research

Grant

Walker, E. (Principal), Mainord, B. P. (Supporting), Sumner, Z. R. (Supporting), "The Future of Cost and Managerial Accounting Education," Sponsored by University of Central Oklahoma, University of Central Oklahoma, $1,000.00. (May 10, 2016 - May, 10, 2017).

Zhang, Y. (Principal), Walker, E. (Co-Principal), Hora, B. (Co-Principal), "Auditors' Responses to and Companies' Control of Debt Structure and Debt Maturity," Sponsored by University of Central Oklahoma, $3,549.00. (August 2017 - June 2018).

Intellectual Contributions in Submission

Refereed Journal Articles

Zhang, Y., Hora, B., Walker, E. The Relationship between Internal Control Weakness and Debt Structure. International Journal of Accounting, Auditing and Performance Evaluation. inderscience.com/jhome.php?jcode=ijaape

Research Currently in Progress

"An Analysis of Pedagogical Tools Used in the Accounting Systems Class" (On-Going).
The AIS course presents many opportunities for introducing pedagogical tools for decision-making. Because there are so many tools and so little classroom time, the class can be developed in a variety of ways. This study surveys accounting professors to determine what tools they are using and what tools they would like to use. Additionally, this study sets up a linkage between accounting competencies and the topics which are normally covered in an AIS Class.

"The Future of Cost Accounting Education" (On-Going).
This research will hopefully yield 3-4 publications. In conjunction with the IMA  surveys of students, professionals, and educators were done this past winter. The data is now being analyzed and has yielded decent results. An extension to the governmental area is also underway.

"The Role of Spreadsheets in Increasing Student Learning in the Master Budgeting Process" (On-Going).
This line of research is aimed both at managerial accounting and cost accounting. The first line of research focuses on using spreadsheets to enhance learning budgetary relationships in managerial accounting by requiring students to prepare interactive budget spreadsheets and then to use the budgets to enable decision-making. The final product of this will be a high-level teaching case.  The second focus of this research will be in the cost accounting class where big data will be used along with the problem-solving tools of Excel. Again, this research will culminate in a teaching case as well as a paper about the appropriate used of big data along with its risks and limitations.

"Using the CPA Examination Blueprints to Enhance  Learning Objectives for Accounting Courses" (Writing Results).
ABSTRACT: This analysis demonstrates a process (based on word frequencies) to compare CPA Examination Blueprints with a school’s syllabi objectives.  The project addresses a faculty need to keep current their curriculum with regards to evolving business practices.  Two university accounting programs are reviewed.  The information technology design is in EXCEL spreadsheets which can be accessed through the internet.

"What do employers expect accounting graduates to know?  A study of student technical and generic outcomes focused on the accounting information systems course".
This is a proposed study of employers, employees, and students regarding generic and technical skills as educational outcomes, focusing on the accounting information systems course

Department Service

Committee Member, Accounting Department Representative-Tenure and Promotion Standards Committee, 2018 - Present.

Faculty Advisor, Accounting Club at University of Central Oklahoma, 2017 - Present.

Committee Member, Accounting Department Promotion Committee, 2014 - Present.

Committee Member, Accounting Department Tenure Committee, 2014 - Present.

Committee Member, Department of Accounting Scholarship Selection Committee, 2012 - Present.

Committee Member, Accounting Department Faculty Search Committee, 2010 - Present.

Committee Chair, Accounting Department Curriculum Committee, 2008 - 2015.

College Service

Committee Member, COB Tenure and Promotion Standards Committee, 2018 - Present.

Committee Member, COB Promotion Committee, 2017,

Committee Member, COB Scholarship Committee, 2017.

Committee Member, COB Curriculum and Assessment Committee, 2014-2016.

Committee Member, COB Curriculum Committee, 2008-2014.

Committee Member, COB Facilities and Technology Committee, 2008-2012.

University Service

Committee Member, Campus Ambassador--UCO Faculty and Staff Campaign, 2011 - Present.

Professional Service

Webmaster, American Accounting Association, Southwest Region, 2012- present.

Reviewer, American Accounting Association, Sarasora, FL. 2006 - present.

Discussant, American Accounting Association. Sarasota, FL., 2006 - present.

Session Chair, American Accounting Association, Southwest Region, 2008 - present.

Reviewer, Ad Hoc Reviewer, American Accounting Association--Southwest Region, 2008 - present.

Public Service

Committee Member, Oklahoma Society of Certified Public Accountants--Liaison with Educational Institutions, Oklahoma City, OK Oklahoma, 2017-present.

Board of Directors, Institute of Internal Auditors--Oklahoma City Chapter, Oklahoma City, Oklahoma, 2016-present.

Committee Member, Oklahoma Society of Certified Public Accountants--Careers Committee, Oklahoma City, OK Oklahoma, 2016-present.

Moderator and Judge, OK Ethics, Oklahoma City, OK, 2014-present.

Moderator and Judge, Texas Regional Ethics Bowl, San Antonio, TX, 2014-present.

Committee Member, Oklahoma Society of Certified Public Accountants--Continuing Education Committee,    Oklahoma City, OK Oklahoma, 2013-present.

Vice President, Education, Institute of Management Accountants, Oklahoma City Chapter, Oklahoma City, OK, 2013-present.

Volunteer, UCO-VITA, Edmond, OK, 2009-present.

Board of Directors, Wesley Foundation University of Central Oklahoma, Edmond, OK, 2009-present.